2014-09-03T11:20:26-05:00 2013-12-31 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2013-01-01 351834679 LaGrange County Community Foundation LAGR 2604634363 109 E Central Ave No 3 LaGrange IN 46761 Laura Lemings Executive Director 2604634363 2014-09-03 1 David C Moja P00747006 3178852620 2013 2015-11-30 17:44:51Z Laura Lemings 109 E Central Ave No 3 LaGrange IN 46761 5066165 0 X www.lccf.net X 1991 IN To inspire and sustain generosity, leadership, and service in LaGrange County. 12 12 6 31 0 0 724616 240001 201813 230787 463120 835967 3933 5739 1393482 1312494 223995 237972 0 0 198716 201836 0 0 30719 351967 391726 774678 831534 618804 480960 10877533 12409532 389434 81190 10488099 12328342 X The mission of the LaGrange County Community Foundation (LCCF) is to inspire and sustain generosity, leadership, and service while acting as a gateway to benefit LaGrange County citizens and organizations that provide programs and services. 0 0 412701 102007 106638 Health and Emergency Relief - Increasing need for emergency support for families in financial crisis drove a decision to continue to expand two proactive matching grant programs - one in support of two ministerial associations which support food, fuel and transportation needs for families in emergency need and the other in support of our local food pantry. All funds are collected by LCCF through its Good Samaritan Fund and then matched dollar-for-dollar. Additionally, in 2013 LCCF reviewed numerous grant applications during a competitive grant cycle and awarded $34,780. Successful applicants included: Scott Emergency Food Pantry, Parkview LaGrange Hospital, Elijah Haven Crisis Intervention Center, Muscular Dystrophy Association of NE Indiana, Hoosiers Feeding the Hungry, Bill Lewis Center for Children and Community Harvest Food Bank of NE Indiana. In an effort to support opportunities for early detection of breast cancer, the community foundation proactively granted $700 to the Parkview Hospital Foundation for Francine's Friends Mobile Mammography unit. This was made possible through donations for our valentine card program. 90192 62427 57002 Community Development and Recognition - The Heart of Gold Program identifies and honors everyday citizens who through their volunteer efforts benefit the lives of others. Nominees for the award are submitted to the Community Foundation by local residents and the LCCF Board of Directors announces the selection of a local resident for the award. The LCCF also promotes community development through supporting parks and local youth programs including youth philanthropy and leadership education. These and other efforts provide structure for and enrich critical 'at-risk" after-school and summer time periods. Summer camp programs keep young people engaged in being active, healthy and involved in the community. 66459 46000 42002 Scholarships - The 2013 LCCF scholarship program including new and renewable scholarships awarded 59 scholarships which resulted in tuition payments from LCCF for local scholars of $46,000. Scholarship awardees are selected on a competitive basis through careful review and scoring process of applications by members of the LCCF all-volunteer Scholarship Advisory Committee and Board of Directors. All scholarship applications are available on-line during the scholarship season at www.lccf.net. 39786 27538 25145 Education Support - The Foundation operates a program in support of education for all citizens of LaGrange County. Education is an economic development issue that continues to challenge our county. It influences our ability to attract and keep high-paying manufacturing jobs. It also affects the ability of individual local workers to compete for those jobs. In 2013, LaGrange County Community Foundation (LCCF) continued its ongoing support of adult education. A grant to support Impact Institute, in the amount of $9, 000.00 funded a contractor to increase the number of students enrolled in adult education programs in LaGrange County. A number of youth programs we directly support and that are supported through our youth philanthropy group have an educational component. These programs reinforce valuable skills as well as utilize knowledge gained in the classroom. 39786 27538 25145 609138 1 1 0 0 0 1 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X Laura Lemings 2604634363 109 E Central Ave No 3 LaGrange IN 46761 Paul Johnston President 0.50 0.50 X X 0 0 0 Steve Scott-Welty Vice President 0.50 0.50 X X 0 0 0 Jeff Wible Secretary 0.50 0.50 X X 0 0 0 Rhonda Sharp Treasurer 0.60 0.50 X X 0 0 0 Mahlon Bontrager Director 0.50 X 0 0 0 John Egli Director 0.40 X 0 0 0 Vicki Guyas Director 0.40 X 0 0 0 Jama Keaffaber Director 0.40 X 0 0 0 Gene Mory part year Director 0.60 X 0 0 0 Sue Keenan Director 0.40 X 0 0 0 Crystal Leu Director 0.40 X 0 0 0 Jayne Perkins Director 0.40 X 0 0 0 Dalonda Young Director 0.40 X 0 0 0 Laura Lemings Executive Director 40.00 0.50 X 73634 0 3101 73634 0 3101 0 0 0 0 0 5375 234626 240001 Administrative Fees 900099 229191 229191 Other Income 900099 1596 1596 230787 403180 403180 6964 0 6964 6964 6964 4185233 3748052 4394 437181 -4394 432787 432787 0 5375 1225 -1225 -1225 1312494 230787 0 841706 191972 191972 46000 46000 76736 19184 49878 7674 94368 23592 61339 9437 16452 4113 10694 1645 14280 3570 9282 1428 163 98 65 13050 7830 5220 294318 267829 26489 604 604 3222 3222 13717 6026 7061 630 13134 3284 8537 1313 16780 10907 4195 1678 2948 2948 2873 2873 2728 2046 682 Program Related Disburs 22687 22687 Donor Development 3692 3692 Professional Membership 1810 1810 831534 609138 191677 30719 2260 2597 819371 993218 4079 4248 117013 111187 8699 5826 9520221 11194307 445262 122500 77641 86836 10877533 12409532 11946 3231 7800 46926 77959 322762 389434 81190 X 3761781 4383521 745723 1942013 5980595 6002808 10488099 12328342 10877533 12409532 X 480960 1353034 6249 X X 0 1 X 1 0 X 227257 328749 285293 724616 240001 1805916 227257 328749 285293 724616 240001 1805916 465752 1340164 234499 221457 261795 372365 410144 1500260 3306176 888532 0.40540 0.41010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18 2884 29529 949225 1 1 0 1 X 10226177 107134 1910804 177303 12066812 8995594 554200 800316 123933 10226177 9125476 64280 -42223 151939 8995594 8402081 80455 1176967 534027 9125476 8575373 64273 1616935 1854500 8402081 0.35910 0.49050 0.15040 0 0 25378 25378 0 91635 85809 5826 5826 X 2377459 1353034 6249 1359283 1018176 294318 294318 1312494 537216 0 537216 294318 294318 831534 Part IV, Line 2b: Funds held for others consists of amounts established at the Foundation by separate 501(c)(3) organizations who specify that the resource provider will be the beneficiary of the investment earnings. These funds are held in accordance with FASB ASC 958. Part V, Line 4: The Community Foundation's endowment funds are intended to award grants to charitable, educational, or scientific projects and purposes. Permanent endowment funds are intended to award charitable grants in perpetuity. Part X, Line 2: The effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2013 and 2012, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Foundation files returns in the United States federal jurisdiction and the state of Indiana. With few exceptions the Foundation is no longer subject to investigation by the Internal Revenue Service (IRS) for years before 2009. Part XI, Line 2d - Other Adjustments: Change in value of trusts 6,249. 1 Auditor of LaGrange County 114 W Michigan St LaGrange IN 46761 356000167 501 (c) 3 32603 Designated grant for operational expenses Elijah Haven Crisis Intervention Center Inc 201 S Detroit St LaGrange IN 46761 351982355 501 (c) 3 35680 Designated grant for operational expenses Menno Hof PO Box 701 Shipshewana IN 46565 311135810 501 (c) 3 9830 Designated grant for operational expenses Impact Institute 1607 Dowling St Kendallville IN 46755 351074089 501 (c) 3 9000 To increase adult education in LaGrange County Community Harvest Food Bank of NE IN PO Box 10967 Fort Wayne IN 46855 311100607 501 (c) 3 7000 "We Give Thanks" food support for families in need Parkview LaGrange Hospital 207 N Townline Rd LaGrange IN 46761 202401676 501 (c) 3 6455 To fund fitness equipment purchase for wellness Lutheran Outdoor Ministries 5215 N 450 W Angola IN 46703 271083539 501 (c) 3 6000 To fund summer reading program Shore Mennonite Church Inc 7235 W 100 N Shipshewana IN 46565 351954279 501 (c) 3 7638 Emergency indigent support for LaGrange County Clothes & Food Basket 202 N Detroit St LaGrange IN 46761 351617581 501 (c) 3 20298 "We Give Thanks" food support for families in need Jr Achievement of LaGrange Co PO Box 92 Millersburg IN 46543 350922731 501 (c) 3 9155 Grant for operational expenses 10 0 Scholarships 59 46000 Part I, Line 2: LaGrange County Community Foundation (LCCF) manages a grantmaking program that provides not-for-profit (501(c)(3)) organizations and governmental organizations, such as schools and libraries, grants for various programs and capital expenditure projects. The LCCF areas of interest are Art & Culture, Education, Environment, Community Enhancement, Health & Human Services, and Recreation. The program involves 8 volunteers from the many townships and small communities in LaGrange. The 8 member grantmaking advisory committee reviews all competitive grant applications and makes recommendations to the LCCF Board of Directors for funding. The final decisions are made by the LCCF Board of Directors. The LCCF Board of Directors also discusses current community issues, and sometimes these discussions can become the basis for proactive grants that do not involve the 8 member grantmaking advisory committee. All grantees are required to complete a final grant report that explains, in detail, how the funds were used. If the grantee wants to use the money differently than the grant was intended, they must request a grant modification which the board must approve. If the grant is used differently than the intended use, LCCF has the power to request a full refund of the grant. Form 990, Part VI, Section B, line 11 When the draft copy is received from the CPA firm, the Foundation's office staff forwards a copy to the audit committee for review. The audit committee is comprised of the executive director, the Executive Committee and a local CPA, who is not on the Board of Directors and has no relationship with the Foundation, other than volunteering to serve on the audit committee. These individuals may contact the CPA directly with questions. The audit committee submits a written report to the Executive Director, who shares the report with the Executive Committee. The Executive Committee then makes a recommendation to the Board for approval. The Board also receives a copy of the return prior to filing with the IRS. Form 990, Part VI, Section B, line 12c All employees and board members are required to complete a conflict of interest policy annually. Additionally, they are required to complete and sign a disclosure statement that enumerates all professional and personal affiliations to any/all organizations. The Executive Assistant reviews the signed statements. If there is a conflict, the member(s) abstain from voting. All of this is documented in the board minutes. Form 990, Part VI, Section B, line 15a Line 15a The staff gathers prior or current year (whichever is available or most current) information from the following: (1) Compensation summary for Indiana community foundations from Indiana Grantmakers Alliance website. (2) Council of Foundations Grantmakers Salary and Benefit Report. (3) Indiana Department of Workforce Development Occupations & Starting Wages Report and Indiana Economic Growth Region. (4) Northeast Indiana community foundation region of 11 counties do a regional survey of salaries and benefits of all staff. This report is not done every year, but when available is very useful. The preceding documenatation is presented to the Executive Committee along with the proposed budget. The Committee reviews the data and makes a recommendation to the Independent board and the independent board approves/rejects the proposals. A copy of the board minutes, compensation summary reports and proposed budget (with salary proposal) is kept for records. Line 15b The organization did not compensate any other officers or key employees. Therefore, this question was answered no in accordance with the instructions. Form 990, Part VI, Section C, line 19 LaGrange County Community Foundation, Inc. makes its governing documents, conflict of interest policy and financial statements available to the public immediately upon request through the Foundation's office. Additionally, the financial information is made available in its annual report, which is widely distributed to the public via mailings and other means of disbursement, as well as on the Foundation's website. Form 990, Part VI, Section A, Line 1a The organization has an executive committee made up of the officers of the board. The executive committee may exercise all powers and authority of the board of directors in the management of the business and affairs of the corporation between meetings of the board of directors except for adopting or approving the articles of incorporation, merger or consolidation, sale of assets, or the bylaws of the corporation. Form 990, Part XI, line 9: Change in value of trusts 6,249. Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. LCCF Support Org Inc 109 E Central Ave LaGrange IN 46761 371502210 Support activities of LaGrange County Community Foundation IN 501(c)(3) Line 11 - Type II LaGrange County Community Foundation 0 Charitable Remainder Unitrust (1) Charitable Remainder Unitrust IN LaGrange County Community Foundation T 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0